Accounting statements in TOGS: who submits them and what they are

Who submits financial statements to TOGS

The obligation to submit reports to state statistics bodies is established by law dated December 6, 2011 No. 402-FZ “On Accounting” (Article 18). This regulatory act determines that all economic entities conducting accounting (except for the Bank of the Russian Federation and government institutions) must provide a copy of the report to TOGS.

The obligation to keep accounting is also regulated by Law No. 402-FZ (Article 6). Only individual entrepreneurs and branches (representative offices) of foreign organizations are exempt from accounting, subject to maintaining tax accounting.

Thus, those who submit financial statements to TOGS are all Russian legal entities (except for government agencies and the Central Bank of the Russian Federation).

As for entrepreneurs, they can keep records and submit reports to the tax authorities on a voluntary basis. This may be necessary, for example, if you need to provide a report to a bank or other investor. But in this case they do not have the obligation to submit a copy of the report to TOGS.

Financial reporting in TOGS - what is it?

The list of reporting forms submitted to statistics depends on the category of the company. In general, this is a balance sheet and a statement of financial results (Form 2) with appendices.

The currently valid forms of financial statements are approved by order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. Non-profit organizations, instead of Form 2, fill out a report on the intended use of funds.

The format of reports and the number of applications may also differ depending on the category of the enterprise. The following types of legal entities have the right to conduct accounting and submit reports in a simplified form:

• Small businesses.
• Non-profit organizations.
• Participants of the Skolkovo project.

These categories of enterprises have the right to fill out the balance sheet and Form 2 in a simplified form and not make attachments to them. However, the use of simplified accounting does not cancel the general requirements for reporting, in particular, for its completeness and reliability. Therefore, if two reporting forms are not enough for full disclosure of information about the company, the corresponding appendices should also be filled out.

In addition, there are a number of categories of legal entities whose reporting is subject to mandatory audit. They are listed in Art. 5 of the Law of December 30, 2008 No. 307-FZ “On Auditing Activities”.

1. Joint stock companies.
2. Companies whose securities are traded in organized trading.
3. Organizations engaged in certain types of activities (for example, banks, insurance companies, non-state pension funds)
4. Organizations providing consolidated reporting.
5. Companies whose financial indicators exceed the following values:

• revenue for the year preceding the reporting year - more than 400 million rubles;
• balance sheet assets at the end of the year preceding the reporting year - more than 60 million rubles.

All listed organizations must include an auditor's report in their financial statements in TOGS for 2021.

Need for use

The first legislative act within which these code designations were introduced was Order No. 5 of Rosstat, Federal Tax Service of the Russian Federation dated January 18, 2008 No. 5/MM-3-11/ [email protected] The purpose of issuing this legal act was to optimize cooperation between departmental structures . Just at this time, active work began to create a network space at the state level.

The Federal Tax Service, in turn, shared information about organizations that are taxpayers with Russian statistical authorities. In response to this, Rosstat sent a report submitted by these legal entities.

In order to ensure interaction at the regional level, each department received a code in accordance with the number of the Federal Tax Service at the territorial level. Currently, its use is widespread for providing electronic accounting reporting.

Pre-filling of forms is carried out in 1C. The TOGS code designation is displayed in the program interface directly in the card where the details are written.

The goal is to send reports to the required territorial unit and the possibility of acceptance by Russian statistical authorities. In most cases, the affixing of TOGS codes occurs automatically, based on the place of registration of the legal entity. If an error occurs, the system will notify you about it by sending the phrase “Recipient address not found .

This inaccuracy can be corrected as follows :

1. Go to the “Directories and Accounting Settings” menu.
2. Select the section called “Organizations”.
3. Find the required company in the list.
4. Select the “Statistics Codes” tab.
5. Enter information about the required parameter.
6. Save the entered information.

If reporting is submitted in paper format or in person, entering data on the TOGS code is not required.

How and where to find out the number

The legislation does not have separate regulatory frameworks containing all code designations of territorial structures. Order No. 5/MM-3-11/ [email protected] contains certain data, but it is not presented in full. For example, it does not take into account the fact that some departments are subsequently separated and form autonomous units. There is also no data on respondents from Crimea and Sevastopol.

Despite the lack of a list of current information, you can obtain information using several methods :

1. Make a call to the territorial service of the Russian statistics body. The phone number is on the regional website of the FSGS structure.
2. Contact the same organization in person. The address is registered on the official web resource.
3. Visit the website of the regional division. This can be done by going from the main portal, finding it on the map, or entering the subject of the Russian Federation manually. After this, all you have to do is select the section with reports and the subsection with electronic documents. The next tab is “Providing statistics...”. The code can be on the page or in a file that can be downloaded.
4. Apply the table indicating the TOGS codes. You can find it on the official Rosstat resource related to a particular territorial body.
5. Call the support operator.
6. Use a specialized service that includes a list of codes. The programs easily integrate with the 1C service.

If automatic code entry does not occur, a system error has occurred. You can fix it by contacting the operator's support service.

Change of place of registration of an organization

If a company changes its official registration address and moves to another constituent entity of the Russian Federation, the territorial division of Rosstat changes . In accordance with the norms of current legislation, a change of address is carried out through the Federal Tax Service. After completing this procedure, the new tax office informs Rosstat of the respondent’s arrival within 5 days.

If reporting is submitted to a new address, a different region code is indicated. Adjustments are reflected in 1C. Most often, firms agree to renegotiate the agreement, and the telecom operator synchronizes its client's accounting transactions with its own software.

If reporting is submitted on the FSGS website, the change is carried out independently. When changing the registration address within one subject of the Russian Federation, the code designation remains the same.

How to get statistics codes online by TIN for individual entrepreneurs and organizations? The answer is below in the instructions.

Deadlines, procedure for provision, responsibility

The deadline for submitting reports to statistics is the same as to the tax authorities, i.e. three months after the end of the reporting year. Reports for 2017 must be submitted by 04/02/2018 due to postponement due to weekends.

The auditor's report may be prepared significantly later than the financial statements themselves. This is understandable - auditors need time to check, and if the company is large, then the verification process can be very lengthy. Therefore, the conclusion can be submitted “when ready” - within 10 days from the date of its signing. However, the law still sets a time limit for the work of auditors - the report must be submitted no later than December 31 following the reporting year.

The procedure for submitting reports to TOGS was approved by Rosstat order No. 220 dated March 31, 2014. This document provides for the following options for submitting a report:

• Directly to the statistical authorities.
• By mail (registered mail with acknowledgment of delivery).
• In electronic form via telecommunication channels (if the company has an electronic digital signature).

Regardless of the presentation format, reporting must contain the organization’s contact information.

Sanctions for violations of the procedure for submitting reports to TOGS are provided for in Art. 19.7 Code of Administrative Offenses of the Russian Federation. An organization is subject to a fine of 3 to 5 thousand rubles, and an official - from 300 to 500 rubles.

ROSSTAT

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Objective information about various processes can be obtained by statistics that systematize, generalize and compare various data.

If the collection, recording, processing and analysis of information is carried out competently, then it becomes possible to look at situations from the most acute angle. In this case, physical, mathematical and economic methods are used.

Information on statistics is necessary for almost everyone, from ordinary businessmen and the media to government authorities.

At the same time, it is important that the unity of collection and processing of information is maintained.

Therefore, the most rational solution was that the organization of state statistics in the Russian Federation is carried out by one body, which was called the Federal State Statistics Service. Its abbreviated name is FSGS RF or Rosstat.

Rosstat regulatory authorities codes

Vologda and the Vologda district Vologda region 36-00 FSGS TO for the Voronezh region Voronezh region 37-00 FSGS TO to the Ivanovo region Ivanovo region 38-00 FSGS TO to the Irkutsk region Irkutsk region 39-00 FSGS TO to the Kaliningrad region Kaliningrad region 40-00 TO FSGS for the Kaluga Region Kaluga Region 41-00 TO FSGS for the Kamchatka Territory Kamchatka Territory 42-00 TO FSGS for the Kemerovo Region Kemerovo Region 43-11 TO FSGS for the Kirov Region Kirov Region 44-00 TO FSGS for the Kostroma Region Kostroma Region 45-00 TO FSGS for the Kurgan region Kurgan region 46-00 TO FSGS for the Kursk region Kursk region 47-00 TO FSGS for the Leningrad region Leningrad region 48-00 TO FSGS for the Lipetsk region Lipetsk region 49-00 TO FSGS for the Magadan region Magadan region 50-04 Department state statistics TOGS MO No. 4 (city)

List of connected togs

Sochi 23-37 TOGS Starominskaya Krasnodar region st. Starominskaya 23-38 TOGS Tbilisi Krasnodar region st. Tbilisskaya 23-39 TOGS Temryuk Krasnodar region Temryuk 23-40 TOGS Timashevsk Krasnodar region

Timashevsk 23-41 TOGS Tikhoretsk Krasnodar region Tikhoretsk 23-42 TOGS Tuapse Krasnodar region Tuapse 23-43 TOGS Uspenskaya Krasnodar region village. Uspenskoye 23-44 TOGS Ust-Labinsk Krasnodar region

Ust-Labinsk 23-45 TOGS Shcherbinovskaya Krasnodar region st. Staroshcherbinovskaya 24-00 TO FSGS Krasnoyarsk Territory Krasnoyarsk Territory Krasnoyarsk 25-00 TO FSGS Primorsky Territory Primorsky Territory Vladivostok 25-10 TO FSGS PrimorskStat

Spassk-Dalny Primorsky Territory, Vladivostok 26-00 TO FSGS in the Stavropol Territory Stavropol Territory.

Statistics codes by inn

TOFSGS for the Ivanovo region (Ivanovostat) Irkutsk region 38-00 TOFSGS for the Irkutsk region (Irkutskstat) Kaliningrad region 39-00 TOFSGS for the Kaliningrad region (Kaliningradstat) Kaluga region 40-00 TOFSGS for the Kaluga region (Kalugastat) Kamchatka Territory 41-00 TOFSGS From to Kamchatka Territory (Kamchatstat) Kemerovo region 42-00 TOFSGS for the Kemerovo region (Kemerovostat) Kirov region 43-11 TOFSGS for the Kirov region (Kirovstat) Kostroma region 44-00 TOFSGS for the Kostroma region (Kostromastat) Kurgan region 45-00 Kurganstat Kursk region 46 -00 TOFSGS for the Kursk region (Kurskstat) Leningrad region 47-00 Petrostat (Leningrad region) Lipetsk region 48-00 TOFSGS for the Lipetsk region (Lipetskstat) Magadan region 49-00 Magadanstat Moscow region 50-00 TOFSGS for the Moscow region (Mosoblstat) 50 -04 Department of State Statistics TOGS MO No. 4 (city.